2026-05-15T07:44:28-05:00 2025-06-30 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2024-07-01 580603153 REINHARDT UNIVERSITY REIN 7707205600 7300 REINHARDT CIRCLE WALESKA GA 301835602 JOSEPH M WIEGAND CFO/VP OF FINANCE & ADMIN 7707205600 2026-05-14 1 0 TIFFANY T ORR CPA P01559485 7703948000 2026-05-14 2024 2025-03-06 01:10:19Z MARK ROBERTS 7300 REINHARDT CIRCLE WALESKA GA 301835602 68306021 0 X WWW.REINHARDT.EDU X 1883 GA THE PURPOSE OF REINHARDT UNIVERSITY IS TO PROVIDE FOR ITS STUDENTS BACCALAUREATE AND GRADUATE EDUCATION AT A UNITED METHODIST AFFILIATED, COEDUCATIONAL UNIVERSITY THAT IS CHALLENGING, CARING, AND COMMITTED TO THE INDIVIDUAL. 29 29 530 45 10889 39835 4772193 3766371 37149847 40876186 2649215 2294624 95330 134840 44666585 47072021 14399865 16161359 0 0 14052482 15133468 0 0 1001966 22208107 23151057 50660454 54445884 -5993869 -7373863 108545814 101550500 42043136 40919488 66502678 60631012 X THE PURPOSE OF REINHARDT UNIVERSITY IS TO PROVIDE FOR ITS STUDENTS BACCALAUREATE AND GRADUATE EDUCATION AT A UNITED METHODIST AFFILIATED, COEDUCATIONAL UNIVERSITY THAT IS CHALLENGING, CARING, AND COMMITTED TO THE INDIVIDUAL. 0 0 11870649 31955390 INSTRUCTION- INSTRUCTION AND ACADEMIC PROGRAMS LEADING TO BACHELOR'S AND MASTER'S LEVEL DEGREES FOR REINHARDT STUDENTS. (1,243 STUDENTS) 8663999 8817386 AUXILIARY ENTERPRISES- RESIDENCE HALLS, FOOD SERVICES, AND OTHER SUPPORT FOR THE INSTRUCTIONAL PROGRAM OF THE UNIVERSITY. (1,243 STUDENTS) 11361298 103410 STUDENT SERVICES- STUDENT DEVELOPMENT, COUNSELING, ATHLETICS, ADMISSIONS, FINANCIAL AID ADMINISTRATION, RECORDS, AND OTHER SUPPORT FOR THE INSTRUCTIONAL PROGRAM OF THE UNIVERSITY. (1,243 STUDENTS) 16161359 16161359 FINANCIAL AID - SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE FOR THE STUDENTS ATTENDING UNIVERSITY. (1,243 STUDENTS) 16161359 16161359 48057305 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 1 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 112 0 530 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X DR JOSEPH WIEGAND 7707205600 7300 REINHARDT CIRCLE WALESKA GA 301835602 DR MARK A ROBERTS PRESIDENT 50.00 X X 257370 0 54341 PHILLIP M LANDRUM III CHAIR 1.00 X X 0 0 0 WARREN CALVERT VICE CHAIR 1.00 X X 0 0 0 RAY COX TREASURER 1.00 X X 0 0 0 REV DR JAMES MOONEYHAN SECRETARY & BOARD AMBASSADOR 1.00 X X 0 0 0 SHARON BARTELS TRUSTEE 1.00 X 0 0 0 JOHN BENNETT TRUSTEE 1.00 X 0 0 0 DR BETH BOWSER TRUSTEE 1.00 X 0 0 0 TOM CARTER TRUSTEE 1.00 X 0 0 0 LEWIS CLINE TRUSTEE 1.00 X 0 0 0 DR RICHARD DIXON TRUSTEE 1.00 X 0 0 0 DR JEFFREY DOBSON TRUSTEE 1.00 X 0 0 0 DR AUSTIN FLINT TRUSTEE 1.00 X 0 0 0 DR RUSSELL FLINT TRUSTEE 1.00 X 0 0 0 ALICIA IVEY TRUSTEE 1.00 X 0 0 0 BEN LOOPER TRUSTEE 1.00 X 0 0 0 STEVE MCCLURE TRUSTEE 1.00 X 0 0 0 MELLEN MCELYEA TRUSTEE 1.00 X 0 0 0 PETE NETTLES TRUSTEE 1.00 X 0 0 0 PATIENCE PETERSON TRUSTEE 1.00 X 0 0 0 TREA PIPKIN TRUSTEE 1.00 X 0 0 0 GLENN A RIVERS TRUSTEE 1.00 X 0 0 0 DR RANDELL TRAMMELL TRUSTEE 1.00 X 0 0 0 BUDDY TURNER TRUSTEE 1.00 X 0 0 0 LAMAR WAKEFIELD TRUSTEE 1.00 X 0 0 0 FRED WEIR TRUSTEE 1.00 X 0 0 0 DR KEN WHITE TRUSTEE 1.00 X 0 0 0 KEVIN WILLIAMS TRUSTEE 1.00 X 0 0 0 JOELLEN WILSON TRUSTEE 1.00 X 0 0 0 STEPHANIE OWENS CFO 50.00 X 187889 0 2543 DR JOSEPH WIEGAND VPFA/CFO 50.00 X 83269 0 14710 DR JOHN MILES VPAA 50.00 X 149203 0 13348 WALTER MAY VP OF STUDENT AFFAIRS 50.00 X 84071 0 9715 KATHY JOHNSON BOWLES VP OF ADVANCEMENT 50.00 X 139685 0 11711 KENNETH WHEELER DEAN & PROFESSOR OF HISTORY 50.00 X 103448 0 1881 BEVERLY A SMITH CONTROLLER 40.00 X 105667 0 16891 MELISSA HICKMAN DIRECTOR OF STUDENT RETENT 40.00 X 103842 0 27280 DAVID CABOT HOWELL CIO 40.00 X 101592 0 3423 1316036 0 155843 8 0 1 0 METZ CULINARY MANAGEMENT 2 WOODLAND DRIVE DALLAS GA 18612 FOOD SERVICES 1904304 CORE EDUCATION SERVICES PBC 201 N UNION ST STE 110 ALEXANDRIA VA 22314 CONSULTING 1365217 NATIONAL MANAGEMENT PO BOX 1224 LAGRANGE GA 30241 FACILITIES MANAGEMENT 1087814 SYNOVUS BANK PO BOX 2181 COLUMBUS GA 31902 CARD SERVICES 977491 MCKENNEY'S INC 1056 MORELAND INDUSTRIAL BLVD SE ATLANTA GA 30316 MECHANICAL SERVICES 533264 22 8880 88161 3669330 139948 3766371 TUITION AND FEES 611710 31955390 31955390 AUXILIARY SERVICES 611710 8817386 8817386 STUDENT ACTIVITIES 611710 103410 103410 40876186 2266256 2266256 21191129 21162761 28368 28368 28368 195190 8880 71239 123951 123951 INCOME (LOSS) FROM PAR 523000 10889 10889 10889 47072021 40876186 10889 2418575 X 14616494 14616494 1544865 1544865 888899 761308 94167 33424 11023242 9440978 1167769 414495 15000 12847 1589 564 2295710 1966186 243201 86323 910617 779908 96468 34241 31198 31198 136946 136946 266671 266671 6780242 5619084 1028526 132632 85998 74078 10209 1711 301020 152786 146087 2147 1475364 1276727 127652 70985 863658 844908 18652 98 1316569 1316569 3138133 2888122 250011 836399 407182 413987 15230 STUDENT AND GUEST MEALS 2761668 2761668 REPAIRS AND MAINTENANCE 1648061 802320 815730 30011 PROGRAM EXPENSE 1014214 1014214 PROFESSIONAL DEVELOPMEN 504969 434979 59945 10045 1989947 1342082 477805 170060 54445884 48057305 5386613 1001966 1429521 326996 411845 302866 2120024 2816660 721068 747382 51899 53809 558942 219310 116136783 64844120 53130922 51292663 37296528 32962233 8933393 8777155 3891672 4051426 108545814 101550500 2941502 3404587 997410 1127853 38104224 36387048 42043136 40919488 X 29270670 22008433 37232008 38622579 66502678 60631012 108545814 101550500 X -7373863 1342444 159753 X 0 1 X 1 1 1 X 10926801 7701844 6608417 4772193 3766371 33775626 10926801 7701844 6608417 4772193 3766371 33775626 637006 33138620 1960148 2860475 2318169 1919186 2266256 11324234 45099860 184092489 0.73480 0.73470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 44123265 285152 3423697 7562552 40269562 43290522 724657 4878349 4770263 44123265 42400131 217115 3472133 2798857 43290522 46691079 593134 -3058099 1825983 42400131 35910539 1378483 11185758 1783701 46691079 0.15348 0.66896 0.17756 0 0 1130102 1130102 100795316 52312673 48482643 1843743 1068548 775195 12173142 11462899 710243 194480 194480 51292663 OTHER SECURITIES 8777155 C 8777155 X 32217427 1342444 230992 1573436 30643991 266671 16161359 16428030 47072021 38089093 71239 71239 38017854 266671 16161359 16428030 54445884 PART III, LINE 4: THE MISSION OF THE FUNK HERITAGE CENTER IS TO TELL THE STORY OF THE EARLY APPALACHIAN SETTLERS AND SOUTHEASTERN INDIANS THROUGH EDUCATIONAL PROGRAMMING AND THE COLLECTION, CARE AND EXIBITION OF ART AND ARTIFACTS. PART V, LINE 4: THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 135 DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR VARIOUS PURPOSES INCLUDING SCHOLARSHIPS AND FINANCIAL AID, FACULTY AND ACADEMIC PROGRAMS DEVELOPMENT, MAINTENANCE AND GENERAL SUPORT. THE ENDOWMENT ALSO INCLUDES BOARD DESIGNATED ENDOWMENT FUNDS FOR VARIOUS PURPOSES SUCH AS LONG-TERM INVESTMENT, SPECIAL PROJECTS AND GROWTH OF THE QUASI-ENDOWMENT. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, REINHARDT UNIVERSITY IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. COLLECTIVELY, THE UNIVERSITY DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. THE UNIVERSITY UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2025 AND 2024, THE UNIVERSITY HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 159,753. SPECIAL EVENT DIRECT EXPENSES 71,239. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 16,161,359. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES 71,239. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 16,161,359. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE PART II LINE 3- EXPLANATION OF NONDISCRIMINATION POLICY: REINHARDT UNIVERSITY PUBLISHES A STATEMENT IN THE UNIVERSITY CATALOG STATING THE UNIVERSITY IS IN COMPLIANCE WITH TITLE VI OF THE CIVIL RIGHTS ACT OF 1964 AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, OR NATIONAL ORIGIN. THE UNIVERSITY IS ALSO IN COMPLIANCE WITH TITLE IX OF THE EDUCATIONAL AMENDMENTS OF 1972 AND DOES NOT DISCRIMINATE ON THE BASIS OF GENDER. LINE 6- EXPLANATION OF GOVERNMENT FINANCIAL AID: REINHARDT UNIVERSITY RECEIVES TITLE IV FINANCIAL ASSISTANCE. THE UNIVERSITY COMPLIES WITH ALL NECESSARY REGULATIONS AND DISCLOSURE REQUIREMENTS ASSOCIATED WITH THESE TYPES OF GOVERNMENTAL ASSISTANCE. 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTS 127556 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 GRANTS 246094 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANTS 174088 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS 657392 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 GRANTS 91664 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 GRANTS 147700 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANTS 39000 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS 61371 0 0 0 0 0 0 1544865 0 1544865 SCHOLARSHIP SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 5 127556 CREDIT TO STUDENT ACCOUNT FMV SCHOLARSHIP SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 10 246094 CREDIT TO STUDENT ACCOUNT FMV SCHOLARSHIP NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 6 174088 CREDIT TO STUDENT ACCOUNT FMV SCHOLARSHIP EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 24 657392 CREDIT TO STUDENT ACCOUNT FMV SCHOLARSHIP EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 4 91664 CREDIT TO STUDENT ACCOUNT FMV SCHOLARSHIP CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 6 147700 CREDIT TO STUDENT ACCOUNT FMV SCHOLARSHIP MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 1 39000 CREDIT TO STUDENT ACCOUNT FMV SCHOLARSHIP RUSSIA AND NEIGHBORING STATES 5 61371 CREDIT TO STUDENT ACCOUNT FMV 0 0 0 0 0 0 FIRST PITCH DINNER 48400 7000 41400 10607 HENRITZE GOLF CLASS 130540 190 130350 48861 1 25130 1690 23440 11771 204070 8880 195190 71239 71239 123951 1 SCHOLARSHIPS AND FINANCIAL ASSISTANCE 1271 14616494 THE TUITION DISCOUNT IS A REDUCTION IN TUITION COSTS TO THE STUDENT PART I, LINE 2 THE UNIVERSITY'S FINANCIAL AID DEPARTMENT MONITORS AND MAINTAINS RECORDS REGARDING ALL FINANCIAL AID AWARDS. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 DR MARK A ROBERTS PRESIDENT 257370 0 0 0 0 0 10000 0 44341 0 311711 0 0 0 STEPHANIE OWENS CFO 187889 0 0 0 0 0 0 0 2543 0 190432 0 0 0 DR JOHN MILES VPAA 149203 0 0 0 0 0 0 0 13348 0 162551 0 0 0 KATHY JOHNSON BOWLES VP OF ADVANCEMENT 139685 0 0 0 0 0 0 0 11711 0 151396 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE: AS A CONVINIENCE OF THE UNIVERSITY, THE PRESIDENT RESIDES IN CAMPUS HOUSING. THEREFORE, NONE OF THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION. PERSONAL SERVICES: CLEANING SERVICES ARE PROVIDED FOR THE PRESIDENT ON AN IRREGULAR BASIS AND THE VALUE IS CONSIDERED NOMINAL. NONE OF THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION. X 3 14000 FMV X 1 100323 FMV X PIANO 1 20000 FMV X OFFICE SUPPLIES 1 5625 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B IT IS THE POLICY OF THE BOARD OF TRUSTEES OF REINHARDT UNIVERSITY THAT THE FINANCE COMMITTEE WILL COMPLETE AND/OR REVIEW IRS FORM 990, PRIOR TO FILING IT WITH THE IRS. ONCE THE FINANCE COMMITTEE HAS REVIEWED IRS FORM 990, A COPY SHALL BE MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO THE FILING. BOARD MEMBERS SHALL EXERCISE THEIR BEST EFFORTS TO REVIEW FORM 990 BEFORE IT IS FILED. BOARD MEMBERS WHO HAVE COMMENTS OR REVISIONS TO FORM 990 SHALL SUBMIT THESE COMMENTS OR REVISIONS IN WRITING TO THE FINANCE COMMITTEE CHAIR OR TO THE COLLEGE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 IT IS THE POLICY OF THE BOARD OF TRUSTEES OF REINHARDT UNIVERSITY THAT THE EXECUTIVE COMMITTEE OR ITS DESIGNEE WILL SERVE AS THE REVIEW POINT FOR EXECUTIVE COMPENSATION AS ENVISIONED UNDER THE INTERMEDIATE SANCTIONS PROVISIONS OF THE INTERNAL REVENUE CODE. THE EXECUTIVE COMMITTEE OR ITS DESIGNEE WILL ON AN ANNUAL BASIS REVIEW THE COMPENSATION AND BENEFITS PACKAGES FOR THE PRESIDENT OF THE UNIVERSITY AS WELL AS THE VICE PRESIDENTS TO ENSURE THAT COMPENSATION IS REASONABLE AND APPROPRIATE, AND THAT THERE IS NO EXCESS BENEFIT TO SENIOR EMPLOYEES OF THE UNIVERSITY. THE EXECUTIVE COMMITTEE MAY USE COMPARISONS TO OTHER LIKE INSTITUTIONS OR SUCH OTHER MEASURES AS IT DEEMS APPROPRIATE IN ITS WORK. THE EXECUTIVE COMMITTEE OR ITS DESIGNEE WILL REPORT THE RESULTS OF ITS WORK TO THE CHAIR OF THE BOARD OF TRUSTEES FOR USE IN ESTABLISHING ANY COMPENSATION OR ADDITIONAL BENEFITS FOR THOSE SENIOR EMPLOYEES UNDER ITS REVIEW. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 5,619,084. MANAGEMENT AND GENERAL EXPENSES 1,028,526. FUNDRAISING EXPENSES 132,632. TOTAL EXPENSES 6,780,242. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 159,753.